Psychéline: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Psychéline
Largest movements
- Cash -€203,531
down €203,531 (-93.2%), from €218,404 to €14,874
mainly Contributions, distributions and other (-€933,289) and Debts after one year (-€102,985)
- Tangible fixed assets -€72,235
down €72,235 (-5.2%), from €1.4m to €1.3m
of which Land and buildings: -€56,661
- Deferred charges and accrued income -€48,154
down €48,154 (-76.6%), from €62,880 to €14,726
- Intangible fixed assets -€44,000
down €44,000 (-33.3%), from €132,000 to €88,000
- Receivables within one year -€42,367
down €42,367 (-37.8%), from €111,937 to €69,570
of which Other amounts receivable: -€43,434
- Profit (loss) carried forward -€583,941
down €583,941 (-92.2%), from €633,289 to €49,348
- Other debts +€354,744
up €354,744 (+359.0%), from €98,824 to €453,568
- Debts after one year -€102,985
down €102,985 (-10.6%), from €967,066 to €864,081
- Current portion of long-term debt -€53,841
down €53,841 (-34.3%), from €156,826 to €102,985
- Tax, wage and social debts -€21,421
down €21,421 (-49.3%), from €43,466 to €22,045
of which Taxes: -€23,302
- Gross operating margin +€86,687
up €86,687 (+16.5%), from €526,746 to €613,433
- Taxes +€26,650
up €26,650 (+27.5%), from €96,973 to €123,623
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,923,372 | €1,513,085 | -€410,287 | -21.3% |
| Fixed assets | 21/28 | €1,530,151 | €1,413,916 | -€116,235 | -7.6% |
| Intangible fixed assets | 21 | €132,000 | €88,000 | -€44,000 | -33.3% |
| Tangible fixed assets | 22/27 | €1,398,151 | €1,325,916 | -€72,235 | -5.2% |
| Land and buildings | 22 | €1,325,101 | €1,268,440 | -€56,661 | -4.3% |
| Plant, machinery and equipment | 23 | €20,959 | €17,050 | -€3,909 | -18.7% |
| Furniture and vehicles | 24 | €46,960 | €40,425 | -€6,534 | -13.9% |
| Leasing and similar rights | 25 | €5,131 | - | -€5,131 | |
| Current assets | 29/58 | €393,221 | €99,169 | -€294,052 | -74.8% |
| Amounts receivable within one year | 40/41 | €111,937 | €69,570 | -€42,367 | -37.8% |
| Trade receivables | 40 | €31 | €1,098 | +€1,067 | +3401.0% |
| Other amounts receivable | 41 | €111,906 | €68,471 | -€43,434 | -38.8% |
| Cash at bank and in hand | 54/58 | €218,404 | €14,874 | -€203,531 | -93.2% |
| Deferred charges and accrued income | 490/1 | €62,880 | €14,726 | -€48,154 | -76.6% |
| Total equity and liabilities | 10/49 | €1,923,372 | €1,513,085 | -€410,287 | -21.3% |
| Equity | 10/15 | €653,749 | €69,808 | -€583,941 | -89.3% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €633,289 | €49,348 | -€583,941 | -92.2% |
| Amounts payable | 17/49 | €1,269,623 | €1,443,277 | +€173,654 | +13.7% |
| Amounts payable after more than one year | 17 | €967,066 | €864,081 | -€102,985 | -10.6% |
| Financial debts | 170/4 | €967,066 | €864,081 | -€102,985 | -10.6% |
| Amounts payable within one year | 42/48 | €302,493 | €579,196 | +€276,703 | +91.5% |
| Current portion of amounts payable after more than one year | 42 | €156,826 | €102,985 | -€53,841 | -34.3% |
| Trade debts | 44 | €3,377 | €598 | -€2,779 | -82.3% |
| Suppliers | 440/4 | €3,377 | €598 | -€2,779 | -82.3% |
| Taxes, remuneration and social security | 45 | €43,466 | €22,045 | -€21,421 | -49.3% |
| Taxes | 450/3 | €43,466 | €20,164 | -€23,302 | -53.6% |
| Remuneration and social security | 454/9 | - | €1,881 | +€1,881 | |
| Other amounts payable | 47/48 | €98,824 | €453,568 | +€354,744 | +359.0% |
| Accrued charges and deferred income | 492/3 | €64 | - | -€64 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,499 | €117,773 | -€1,726 | -1.4% |
| Other operating charges | 640/8 | €4,327 | €3,887 | -€440 | -10.2% |
| Gross operating margin | 9900 | €526,746 | €613,433 | +€86,687 | +16.5% |
| Operating profit (loss) | 9901 | €402,920 | €491,773 | +€88,853 | +22.1% |
| Financial income | 75/76B | €156 | - | -€156 | |
| Recurring financial income | 75 | €156 | - | -€156 | |
| Financial charges | 65/66B | €19,332 | €18,802 | -€530 | -2.7% |
| Recurring financial charges | 65 | €19,332 | €18,802 | -€530 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €383,745 | €472,971 | +€89,227 | +23.3% |
| Income taxes | 67/77 | €96,973 | €123,623 | +€26,650 | +27.5% |
| Profit (loss) for the period | 9904 | €286,771 | €349,348 | +€62,577 | +21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €286,771 | €349,348 | +€62,577 | +21.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.